Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Excise taxes. Refunds. Special tax refund for mixed or contaminated products returned to Bonded Warehouse or to the manufacturer.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 182141
Description: Application by the owner of the products to the management office corresponding to the mixed or contaminated product storage location. Once the products have been received at the factory or authorised bonded warehouse, the recipient will have a period of one month from the date on which the amount of the quota to be refunded has been determined by express or presumed ruling, to pay the amount of the refund to the requester.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Application for refund of products subject to the tax that have become mixed with others or contaminated.

Deadline for resolution

6 Month(s)

Administrative silence interested party

Positive

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission